Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698927217740.pdf (Malaysia)
Kertas Statut 70 Tahun 2019 MALAYSIA DIKEMUKAKAN DALAM DEWAN RAKYAT/NEGARA MENURUT STATUT P.U.

(A) 404.

AKTA CUKAI JUALAN 2018 Perintah Cukai Jualan (Barang Yang DikeCualikan DariPaDa Cukai) (PinDaan) (no.

4) 2018 PaDa menjalankan kuasa yang diberikan di bawah perenggan 35(1)(a) Akta Cukai Jualan 2018 [Akta 806], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa 1.

(1) Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Barang yang Dikecualikan daripada Cukai) (Pindaan) (No.
4) 2018.

(2) Perintah ini mula berkuat kuasa pada 1 Januari 2019.

Pindaan Jadual A 2.

Perintah Cukai Jualan (Barang yang Dikecualikan daripada Cukai) 2018 [P.U.

(A) 219/2018] dipinda dalam Jadual A— (a) berhubung dengan kepala 03.07, dengan memasukkan selepas subkepala 0307.79.40 00 dan butir-butir yang berhubungan dengannya subkepala dan butir-butir yang berikut: Heading Subheading (1) (2) Description (3) “0307.82 - - Live, fresh or chilled stromboid conchs (Strombus spp.
): 0307.82.10 00 0307.82.20 00 - - - - - - Live Fresh or chilled”; 2 kertas statut 70 tahun 2019 kertas statut 70 tahun 2019 3 (b) dengan memasukkan selepas kepala 12.09 dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut: Heading Subheading (1) (2) Description (3) “12.13 1213.00.00 00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.”; (c) dengan memotong subkepala 2201.90.90 00 dan butir-butir yang berhubungan dengannya; (d) berhubung dengan kepala 33.07, dengan memasukkan selepas subkepala 3307.41.10 00 dan butir-butir yang berhubungan dengannya subkepala dan butir-butir yang berikut: Heading Subheading (1) (2) Description (3) “3307.41.90 00 - - - Other (“Agarbatti” and other odoriferous preparations used during religious rites)”; (e) berhubung dengan kepala 34.06, dalam ruang (3), dengan memotong perkataan “(Joss stick candles for prayer)”; (f) berhubung dengan subkepala 3917.32.93 00, dalam ruang (3), dengan memasukkan selepas perkataan “products” perkataan “(excluding straw)”; (g) dengan memasukkan selepas kepala 39.24 dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut: Heading Subheading (1) (2) Description (3) “39.25 Builders’ ware or plastics, not elsewhere specified or included.
3925.10.00 00 - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l”; 2 kertas statut 70 tahun 2019 kertas statut 70 tahun 2019 3 (h) dengan memasukkan selepas kepala 48.11 dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut: Heading Subheading (1) (2) Description (3) “48.17 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.
4817.10.00 00 - Envelopes”; (i) dengan menggantikan subkepala 8711.60 dan butir-butir yang berhubungan dengannya dengan subkepala dan butir-butir yang berikut: Heading Subheading (1) (2) Description (3) “8711.60 - With electric motor for propulsion: 8711.60.11 00 8711.60.12 00 8711.60.13 00 8711.60.91 00 8711.60.92 00 8711.60.93 00 8711.60.99 00 - - - - - - - - - - Completely Knocked Down: - - - - Bicycles - Kick scooters; self-balancing cycle; “pocket motorcycles” - Other motorcycles - Other: - - - - - Bicycles - Kick scooters; self-balancing cycle; “pocket motorcycles” - Other motorcycles - Other”; (j) dengan memasukkan selepas kepala 87.15 dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut: Heading Subheading (1) (2) Description (3) “88.01 8801.00.00 00 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.”; 4 kertas statut 70 tahun 2019 kertas statut 70 tahun 2019 5 (k) dengan memasukkan selepas kepala 88.01 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut: Heading Subheading (1) (2) Description (3) “88.02 Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles.
- Helicopters: 8802.11.00 00 8802.12.00 00 - - - Of an unladen weight not exceeding 2,000 kg - Of an unladen weight exceeding 2,000 kg 8802.20 - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg: 8802.20.10 00 8802.20.90 00 - - - Aeroplanes - Other 8802.30 - Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg: 8802.30.10 00 8802.30.90 00 - - - - Aeroplanes Other 8802.40 - Aeroplanes and other aircraft, of an unladen weight 8802.40.10 00 8802.40.90 00 8802.60.00 00 - - - exceeding 15,000 kg: - - Aeroplanes Other Spacecraft (including satellites) and suborbital and spacecraft launch vehicles”; (l) dengan memasukkan selepas kepala 88.02 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut: Heading Subheading (1) (2) Description (3) “88.03 Parts of goods of heading 88.01 or 88.02.
8803.10.00 00 - Propellers and rotors and parts thereof 8803.20.00 00 - Under-carriages and parts thereof 8803.30.00 00 - Other parts of aeroplanes or helicopters 8803.90 - Other: 8803.90.10 00 8803.90.90 00 - - - Of telecommunications satellites - Other”; 4 kertas statut 70 tahun 2019 kertas statut 70 tahun 2019 5 (m) dengan memasukkan selepas kepala 88.03 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut: Heading Subheading (1) (2) Description (3) “88.05 Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles.
8805.10.00 00 - Aircraft launching gear and parts thereof; deck- arrestor or similar gear and parts thereof - Ground flying trainers and parts thereof: 8805.21.00 00 8805.29 8805.29.10 00 8805.29.90 00 - - - - - Air combat simulators and parts thereof - Other: - - - - Ground flying trainers Other”; (n) dengan memasukkan selepas kepala 88.05 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut: Heading Subheading (1) (2) Description (3) “89.01 8901.10 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.
- Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds: 8901.10.10 00 8901.10.20 00 8901.10.60 00 8901.10.70 00 8901.10.80 00 8901.10.90 00 - - - - - - - Of a gross tonnage not exceeding 26 - Of a gross tonnage exceeding 26 but not exceeding 500 - Of a gross tonnage exceeding 500 but not exceeding 1,000 - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 - Of a gross tonnage exceeding 4,000 but not exceeding 5,000 - Of a gross tonnage exceeding 5,000 8901.20 - Tankers : 8901.20.50 00 8901.20.70 00 8901.20.80 00 - - - - Of a gross tonnage not exceeding 5,000 - Of a gross tonnage exceeding 5,000 but not exceeding 50,000 - Of a gross tonnage exceeding 50,000 8901.30 - Refigerated vessels, other than those of subheading 8901.20: 6 kertas statut 70 tahun 2019 kertas statut 70 tahun 2019 7 Heading Subheading (1) (2) Description (3) 8901.30.50 00 8901.30.70 00 8901.30.80 00 8901.90 - - - - Of a gross tonnage not exceeding 5,000 - Of a gross tonnage exceeding 5,000 but not exceeding 50,000 - Of a gross tonnage exceeding 50,000 - Other vessels for the transport of goods and other vessels for the transport of both persons and goods: 8901.90.11 00 8901.90.12 00 8901.90.14 00 8901.9 0.31 00 8901.90.32 00 8901.90.33 00 8901.90.34 00 8901.90.35 00 8901.90.36 00 8901.90.37 00 - - - - - - - - - - - - - Not motorised: - - - - - - Of a gross tonnage not exceeding 26 Of a gross tonnage exceeding 26 but not exceeding 500 Of a gross tonnage exceeding 500 - Motorised: - - - - - - - - - - - - - - Of a gross tonnage not exceeding 26 Of a gross tonnage exceeding 26 but not exceeding 500 Of a gross tonnage exceeding 500 but not exceeding 1,000 Of a gross tonnage exceeding 1,000 but not exceeding 4,000 Of a gross tonnage exceeding 4,000 but not exceeding 5,000 Of a gross tonnage exceeding 5,000 but not exceeding 50,000 Of a gross tonnage exceeding 50,000”; (o) dengan memasukkan selepas kepala 89.01 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut: Heading Subheading (1) (2) Description (3) “89.02 8902.00 Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
8902.00.31 00 8902.00.32 00 8902.00.33 00 8902.00.34 00 8902.00.35 00 8902.00.36 00 8902.00.37 00 - - - - - - - - Fishing vessels: - Of a gross tonnage not exceeding 26 - Of a gross tonnage exceeding 26 but less than 40 - Of a gross tonnage of 40 or more but not exceeding 101 - Of a gross tonnage of 101 but not exceeding 250 - Of a gross tonnage exceeding 250 but not exceeding 1,000 - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 - Of a gross tonnage exceeding 4,000 6 kertas statut 70 tahun 2019 kertas statut 70 tahun 2019 7 Heading Subheading (1) (2) Description (3) - Other : 8902.00.41 00 8902.00.42 00 8902.00.43 00 8902.00.44 00 8902.00.45 00 8902.00.46 00 8902.00.47 00 - - - - - - - - Of a gross tonnage not exceeding 26 - Of a gross tonnage exceeding 26 but less than 40 - Of a gross tonnage of 40 or more but not exceeding 101 - Of a gross tonnage of 101 but not exceeding 250 - Of a gross tonnage exceeding 250 but not exceeding 1,000 - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 - Of a gross tonnage exceeding 4000” (p) dengan memasukkan selepas kepala 89.02 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut: Heading Subheading (1) (2) Description (3) “89.03 Yachts and other vessels for pleasure or sports; rowing boats and canoes.
8903.10.00 00 - Inflatable - Other: 8903.92.00 00 8903.99.00 00 - - - Motorboats, other than outboard motorboats - Other” Dibuat 31 Disember 2018 [Perb.

R.0.3865/356/8 JLD.

2; PN(PU2)751/III] Dato’ seri Dr. Wan azizah Binti Dr. Wan ismail Timbalan Perdana Menteri yang menjalankan fungsi-fungsi Menteri Kewangan SALES TAX ACT 2018 sales tax (gooDs exemPteD from tax) (amenDment) (no.
4) orDer 2018 in exercise of the powers conferred by paragraph 35(1)(a) of the Sales Tax Act 2018 [Act 806], the Minister makes the following order: 8 kertas statut 70 tahun 2019 kertas statut 70 tahun 2019 9 Citation and commencement 1.

(1) This order may be cited as the Sales Tax (Goods Exempted from Tax) (Amendment) (No.

4) Order 2018.

(2) This Order comes into operation on 1 January 2019.

Amendment of Schedule A 2.

The Sales Tax (Goods Exempted from Tax) Order 2018 [P.U.
(A) 219/2018] is amended in Schedule A— (a) in relation to heading 03.07, by inserting after subheading 0307.79.40 00 and the particulars relating to it the following subheading and particulars: Heading Subheading (1) (2) Description (3) “0307.82 0307.82.10 00 0307.82.20 00 - - - - - - Live, fresh or chilled stromboid conchs (Strombus spp.
): - - Live Fresh or chilled”; (b) by inserting after heading 12.09 and the particulars relating to it the following heading and particulars: Heading Subheading (1) (2) Description (3) “12.13 1213.00.00 00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.”; (c) by deleting subheading 2201.90.90 00 and the particulars relating to it; (d) in relation to heading 33.07, by inserting after subheading 3307.41.10 00 and the particulars relating to it the following subheading and particulars: Heading Subheading (1) (2) Description (3) “3307.41.90 00 - - - Other (“Agarbatti” and other odoriferous preparations used during religious rites)”; 8 kertas statut 70 tahun 2019 kertas statut 70 tahun 2019 9 (e) in relation to heading 34.06, in column (3), by deleting the words “(Joss stick candles for prayer)”; (f) in relation to subheading 3917.32.93 00, in column (3), by inserting after the words “products” the words “(excluding straw)”; (g) by inserting after heading 39.24 and the particulars relating to it the following heading and particulars: Heading Subheading (1) (2) Description (3) “39.25 Builders’ ware or plastics, not elsewhere specified or included.
3925.10.00 00 - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l”; (h) by inserting after heading 48.11 and the particulars relating to it the following heading and particulars: Heading Subheading (1) (2) Description (3) “48.17 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.
4817.10.00 00 - Envelopes”; (i) by substituting subheading 8711.60 and the particulars relating to it the following subheading and particulars: Heading Subheading (1) (2) Description (3) “8711.60 - With electric motor for propulsion: 8711.60.11 00 8711.60.12 00 8711.60.13 00 8711.60.91 00 8711.60.92 00 8711.60.93 00 8711.60.99 00 - - - - - - - - - - Completely Knocked Down: - - - - Bicycles - Kick scooters; self-balancing cycle; “pocket motorcycles” - Other motorcycles - Other: - - - - - Bicycles - Kick scooters; self-balancing cycle; “pocket motorcycles” - Other motorcycles - Other”; 10 kertas statut 70 tahun 2019 kertas statut 70 tahun 2019 11 (j) by inserting after heading 87.15 and the particulars relating to it the following heading and particulars: Heading Subheading (1) (2) Description (3) “88.01 8801.00.00 00 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.”; (k) by inserting after the new heading 88.01 and the particulars relating to it the following heading and particulars: Heading Subheading (1) (2) Description (3) “88.02 Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles.
- Helicopters: 8802.11.00 00 8802.12.00 00 - - - Of an unladen weight not exceeding 2,000 kg - Of an unladen weight exceeding 2,000 kg 8802.20 - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg: 8802.20.10 00 8802.20.90 00 - - - Aeroplanes - Other 8802.30 - Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg: 8802.30.10 00 8802.30.90 00 - - - Aeroplanes - Other 8802.40 - Aeroplanes and other aircraft, of an unladen weight 8802.40.10 00 8802.40.90 00 8802.60.00 00 - - - exceeding 15,000 kg: - Aeroplanes - Other Spacecraft (including satellites) and suborbital and spacecraft launch vehicles”; (l) by inserting after the new heading 88.02 and the particulars relating to it the following heading and particulars: Heading (1) “88.03 Subheading (2) Description (3) Parts of goods of heading 88.01 or 88.02.
8803.10.00 00 - Propellers and rotors and parts thereof 8803.20.00 00 - Under-carriages and parts thereof 8803.30.00 00 - Other parts of aeroplanes or helicopters 10 kertas statut 70 tahun 2019 kertas statut 70 tahun 2019 11 Heading Subheading (1) (2) Description (3) 8803.90 - Other: 8803.90.10 00 8803.90.90 00 - - - Of telecommunications satellites - Other”; (m) by inserting after the new heading 88.03 and the particulars relating to it the following heading and particulars: Heading Subheading (1) (2) Description (3) “88.05 Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles.
8805.10.00 00 - Aircraft launching gear and parts thereof; deck- arrestor or similar gear and parts thereof - Ground flying trainers and parts thereof: 8805.21.00 00 8805.29 8805.29.10 00 8805.29.90 00 - - - - - Air combat simulators and parts thereof - Other: - - - - Ground flying trainers Other”; (n) by inserting after the new heading 88.05 and the particulars relating to it the following heading and particulars: Heading Subheading (1) (2) Description (3) “89.01 8901.10 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.
- Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds: 8901.10.10 00 8901.10.20 00 8901.10.60 00 8901.10.70 00 8901.10.80 00 8901.10.90 00 - - - - - - - Of a gross tonnage not exceeding 26 - Of a gross tonnage exceeding 26 but not exceeding 500 - Of a gross tonnage exceeding 500 but not exceeding 1,000 - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 - Of a gross tonnage exceeding 4,000 but not exceeding 5,000 - Of a gross tonnage exceeding 5,000 12 kertas statut 70 tahun 2019 kertas statut 70 tahun 2019 13 Heading Subheading (1) (2) Description (3) 8901.20 - Tankers : 8901.20.50 00 8901.20.70 00 8901.20.80 00 - - - - Of a gross tonnage not exceeding 5,000 - Of a gross tonnage exceeding 5,000 but not exceeding 50,000 - Of a gross tonnage exceeding 50,000 8901.30 - Refigerated vessels, other than those of subheading 8901.20: 8901.30.50 00 8901.30.70 00 8901.30.80 00 8901.90 - - - - Of a gross tonnage not exceeding 5,000 - Of a gross tonnage exceeding 5,000 but not exceeding 50,000 - Of a gross tonnage exceeding 50,000 - Other vessels for the transport of goods and other vessels for the transport of both persons and goods: 8901.90.11 00 8901.90.12 00 8901.90.14 00 8901.90.31 00 8901.90.32 00 8901.90.33 00 8901.90.34 00 8901.90.35 00 8901.90.36 00 8901.90.37 00 - - - - - - - - - - - - - Not motorised: - - - - - - Of a gross tonnage not exceeding 26 Of a gross tonnage exceeding 26 but not exceeding 500 Of a gross tonnage exceeding 500 - Motorised: - - - - - - - - - - - - - - Of a gross tonnage not exceeding 26 Of a gross tonnage exceeding 26 but not exceeding 500 Of a gross tonnage exceeding 500 but not exceeding 1,000 Of a gross tonnage exceeding 1,000 but not exceeding 4,000 Of a gross tonnage exceeding 4,000 but not exceeding 5,000 Of a gross tonnage exceeding 5,000 but not exceeding 50,000 Of a gross tonnage exceeding 50,000”; (o) by inserting after the new heading 89.01 and the particulars relating to it the following heading and particulars: Heading Subheading (1) (2) Description (3) “89.02 8902.00 Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
8902.00.31 00 8902.00.32 00 - - - Fishing vessels: - Of a gross tonnage not exceeding 26 - Of a gross tonnage exceeding 26 but less than 40 12 kertas statut 70 tahun 2019 kertas statut 70 tahun 2019 13 Heading Subheading (1) (2) Description (3) 8902.00.33 00 8902.00.34 00 8902.00.35 00 8902.00.36 00 8902.00.37 00 - - - - - - Of a gross tonnage of 40 or more but not exceeding 101 - Of a gross tonnage of 101 but not exceeding 250 - Of a gross tonnage exceeding 250 but not exceeding 1,000 - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 - Of a gross tonnage exceeding 4,000 - Other : 8902.00.41 00 8902.00.42 00 8902.00.43 00 8902.00.44 00 8902.00.45 00 8902.00.46 00 8902.00.47 00 - - - - - - - - Of a gross tonnage not exceeding 26 - Of a gross tonnage exceeding 26 but less than 40 - Of a gross tonnage of 40 or more but not exceeding 101 - Of a gross tonnage of 101 but not exceeding 250 - Of a gross tonnage exceeding 250 but not exceeding 1,000 - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 - Of a gross tonnage exceeding 4000” (p) by inserting after the new heading 89.02 and the particulars relating to it the following heading and particulars: Heading Subheading (1) (2) Description (3) “89.03 Yachts and other vessels for pleasure or sports; rowing boats and canoes.
8903.10.00 00 - Inflatable - Other: 8903.92.00 00 8903.99.00 00 - - - Motorboats, other than outboard motorboats - Other” Made 31 December 2018 [Perb.

R.0.3865/356/8 JLD.

2; PN(PU2)751/III] Dato’ seri Dr. Wan azizah Binti Dr. Wan ismail Deputy Prime Minister exercising the functions of the Minister of Finance PNMB., K.L.